As stated in a memorandum orders designed to introduce the rules of the target auctions for the sale of collateral taxpayer, located in the tax lien, order of preparation for the auctions and direct implementation, registration of auction documents and carrying out calculations, as well as conditions of repeated auctions.
Related article: New zemkadastr abolish acts of ownership of zemuchastkThe adoption of this Order will define a single approach to the target auction, which will be conducted operations for the sale of the collateral.
The order targeted auctions for the sale of taxpayer's property located in the tax lien, and provide transparency of such auctions in accordance with the provisions of the Tax Code.
In particular, the organizer of such auctions for the sale of the property taxpayers located in the tax lien act authorized commodity exchanges, some central authority of the State Tax Service. To this end, the state tax service contracts with the relevant exchange contract on a competitive basis.
Property which is to be sold at auction, put up for auction at a starting price determined by the authority of the state tax service on the basis of the report (the act) on the assessment of property, made the subject of valuation, which is certified by the State Property Fund of Ukraine.